County Rating

Southland Times, Issue 19465, 19 November 1904, Page 4 (Supplement)

County Rating

— ■' — . ♦. ' ; : — '.** A JUDICIAL DECISION. '.'*,' (Evening. Post.) Section 1.49 of the Counties Act, 1S8(>, as amended by. , the. Counties Act. Amendment Act. 1908, provides that a county council shall '.' levy the general rates separately in eacli riding of the, county in accordance with tho expenditure required . to be provided in such ridings respectively, and, ouay do so ,in manner that the general rates in -one riding or ridings shall yary, .frorii; /those in another or others,, but so that nevertheless tiie total amount .of such general rates made in any one year, in , any riding shall net exceed the presented maximum rate " ; further, . , that, after deducting . from the rates, of. the cost, of collecting'* a'tad. of . prbportionato amount jof.,generalicounty Expenditure, . the remainder $f the., rates should, be expended for the benefit bf the riding .whereon they are levied .respectively. . .., This section formed the basis of an action by a Miramar landowner, Chas. J. Crawford, against Hutt County Council, for an injunction, restraining .defendants from collecting a rate levied ovor the Makara Riding, which includes plaintiff's land. It *was alleged that the require-, ments of section 149— which aims ai a separate finance for ridings, and a distinguishing betvvoen general ; charges "and ; amounts chargeable against particular ridings— had not been complied with before levying the rate. In giving judgment, his Honour the Chief Justice remarked :—'' lh proceeding to consider what rate should be levied, the County Council had certain infoimation before it about prohaible revenue and expenditure, but there was , no estimate prepared showing what the .xpcnditure was to be in 'each ridirig. yTtie estimate was a general estimate, and there was no reference to theMakara. Riding. There is an estimate showing 'expenditure on roads in ail ridings, but none showing any expenditure in Makara.. .'. What the County has done is 'to '■. passy a resolution regarding each riding^,, similar in terms,, imposing a rate of l*d in the i_ in all. . ;■. . The. estimate was framed as if the County was one, and the rate to be a County rate, and not a rate oh each riding - . - The County claims to tax the Makara riding, which has no County ; road, for the maintenance, of the .County,, * roads in the other ridings ; and save two rcraWs— the east and west— which iriay pro- ? bably be celled 'main ':.: roads, the County roads are really district roads. I The result, is that whilst the Makara Riding has . to maintain its own roads, as they are district roads, it has also to contribute for the maintenance of the / ocal roads, in the : -other, ridings., It. is acts like these that;, lead to the splitting, *. up of counties and the creating of numerous small local governments, and are often to the injury, I believe, of economical local government." The defences were (1) that the. terms of section. 149 • cannot be literally complied with, and (2) that they are directing, and that non-compli-ance with them does not validate the rate. His Honour holds that the terms cari be complied with, and that they are : mandatory. " The Act contemplates a. separate account and a separate finance for the ridings, and the defendant Council has not complied with such requirement--, : ._ce- t>o d«*<n<_*,tfcy in complying, with, tho ; of section 149. a, Once the Council, appreciates that there must bp a eparate accounts and a separate cSarg-. ' ng pf amounts against, ridirfgs, the Act con be complied with. The general =' charges havo ''to be charged against the * separate ridings proportionately '. the charges .not properly general charges have to be charged against tho ridings. Fair , allocation canybe made. *WhatJias been ■ dono is*, however, vnot to so •li'ea.t the ; County account?, but to make all .charges as if there were ho ..'. ridings in the county at olh .•• xt onl P TvhPn expenditure is required to be provided for iii 'a riding that ay *' rite "can be; levied, arid yet this rate has been imposed on the Makara -Riding^without the Council basing the rate on such expenditure." His Honour held that plaintiff is entitled to an injunction restraining- the: defendant/ Council from suing the ratepayers in Makara on the rate' levied.